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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter A - Income Tax |
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Part 1 - Income Taxes |
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Effects on Shareholders and Security Holders |
§ 1.356-5 - Transactions involving gift or compensation.
Latest version.
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§ 1.356-5 Transactions involving gift or compensation.
With respect to transactions described in sections 354, 355, or 356, but which -
(a) Result in a gift, see section 2501 and following, and the regulations pertaining thereto, or
(b) Have the effect of the payment of compensation, see section 61(a)(1), and the regulations pertaining thereto.